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Welcome!
Before-We-Begin Tasks:
1.) Locate the School Financial Services homepage:
http://dpi.wi.gov/sfs/index.html and bookmark it!
2.) On the Green ScanBar, go to:
Worksheets/DPI-Executable/09-10 Percentage Method
Equalization Aid Worksheet and save this file to your desktop.
File should already be named simaid10.xls
3.) On the Green ScanBar, go to:
Worksheets/DPI-Executable/2009-10 Revenue Limit
Worksheet and save this file top your desktop. File should
already be named revlim10_act28.xls.
4.) On the Green Scanbar, go to “Presentations,” find the
presentation for today and save this file to your desktop.
5.) Get a cup of coffee and a donut.
Getting It Done Right:
FROM THE BUDGET
TO THE LEVY
…AND BEYOND…
October 21 & 22, 2009
Brad Adams
Karen Kucharz Robbe
Today‟s Goal
• For you to be able to:
– understand and accurately prepare
your district‟s revenue limit
– determine your final Fall, 2009 levy
– finalize your 2009-2010 budget
– and learn a few other things about
school finance
Agenda
• Introduction/Preparation
• Membership
• Revenue Limit to Line 11
• Work break
• Revenue Limit from Line 11-20
• Work break
• Lunch
• Should I Underlevy?, Equalization Aid,
Other Odds and Ends
Handouts
• District-Specific 2008-2009 Final Revenue
Limit Worksheet
• District-Specific 2009-2010 Revenue Limit
Worksheet
• District-Specific 2009-2010 October 15
Certification of General Aid
• Weyerhaeuser Revenue Limit Longitudinal
• District-Specific Revenue Limit Longitudinal
• Florence Equalization Aid Longitudinal
• District-Specific Equalization Aid Longitudinal
• PowerPoint Slide Presentation
The “Big Picture”
Certify Levies via
Revenue Limit Calculation PI-401 & PC-401
(in portal)
3rd Friday Count,
Oct 1 Tax Values,
October 15 Aid
Budget Planning
Papers
Send tax bills.
PI-1508
Annual Meeting?
Budget Adjustments to BOE
Budget Report PI-1504
Membership
(Kid count drives the Revenue Limit,
so it‟s THAT important.)
Let‟s Talk a Bit About
Membership…
Membership is used in both the Revenue Limit
and Equalization Aid computations.
3 Questions for Guidance
• Who can you count for membership?
• Who is a resident?
• Who is incurring the cost for the education?
Membership
Who can you count for membership?
Generally, residents for which you are financially
responsible - i.e. you are incurring the cost for the
student‟s education.
- Start with who is in your seats on the count date.
- Subtract non-residents being educated in your
seats.
- Add in your residents who are elsewhere (and for
which you are financially responsible).
-Watch for the “before and after” rule.
(Count the student if he/she was present for instruction
during the school year, at least one day before the count
date and at least one day after, and didn‟t change
residency during the period of absence.)
Membership
Who is a Resident?
Not defined by statute. Residency is determined by
the local district.
1.) Is the child living in the district with his/her
parents?
2.) What about other situations?
– there is case law - i.e. - Thayer Ruling
A minor may have, for school purposes, a residence
other than that of his parents. In this specific case,
the school district was incidental to the child‟s reason
for living in the district.
Use common sense…WHY are they there?
Membership
Who is incurring the cost for the education?
Pupil is in your seats, taught by your teachers.
Full-time resident pupils in attendance elsewhere, but
your district is paying for their education.
• Open Enrollment (your residents going elsewhere)
• Tuition Agreements
• CESA Programs
• Tuition Waivers (Be careful with this one. These
situations involve kids moving out/in of a district
mid-year. Sometimes, you still can count a kid in
the year that they have moved out of your
district….and, sometimes you can‟t count a new kid
that has recently moved into your district. Please
call us if you have a student in this situation.)
Revenue Limit Membership
SAFR Membership Report
Pupil Count
(NOT used for much! Need to convert to FTE!)
Don’t
use
this!
SAFR/Non-Financial Data Home/Membership Report/Final Summary
Pupil FTE Conversion
(used in the Revenue Limit!)
SAFR/FTE Reports/FY 2009-2010 FTE Conversion for Revenue Limit Calculation
Pupil FTE Conversion with
Youth Challenge Students
(used in the Revenue Limit!)
SAFR/FTE Reports/FY 2009-2010 FTE Conversion for Revenue Limit Calculation
Calculating Your FTE Before
the Report is Open
http://dpi.wi.gov/sfs/membrpt2.html
Excel File: “Converting Count to FTE”
This is also the web address
for everything “Membership.”
Revenue Limits
Revenue Limits
We‟ll walk through a SAMPLE 2009-10
revenue limit calculation worksheet
line-by-line, giving you some time to
work on your district‟s numbers….
….please ask questions as we go.
Revenue Limit Controls
• The Revenue Limit controls the following revenues:
– General Aid (Equalization Aid, for most districts)
– High Poverty Aid (@ 20-25 districts)
– Computer Aid
– General Fund (Fund 10), Non-Referendum Debt
(Fund 38) & Capital Projects (Fund 41) Levies
• The Revenue Limit does not control the following revenues:
– School Fees
– Categorical Aids (Library Aid, Transportation Aid, etc.)
– State and Federal Grants
– Gate Receipts
– Donations
– Referendum Debt (Fund 39)
& Community Service Fund (Fund 80) Levies
Revenue Limit
Step 1: Build the Base Revenue Per
Member. (Worksheet lines 1-3)
Step 2: Calculate a New Revenue Per
Member. (prior to exemptions)
(Worksheet lines 4-7)
Step 3: Determine Allowable Exemptions.
(Worksheet lines 8-11)
A 4-Step Process
Revenue Limit
Step 4: Determine Levy and Computer
Aid Amounts.
Controlled Amounts
Levies for Funds 10, 38, 41
DOR Computer Aid
(Worksheet lines 12-14)
Non-Controlled Amounts
Levies for Funds 39 & 80
and Prior-Year Chargeback.
(Worksheet lines 15-20)
Step 1: Build the Base Revenue
Line 1
Prior-Year Data (2008-09) 2009-10 Base
+ October 15 Aid (Line 12A)
+ Computer Aid Received (Src 691)
+ High Poverty Aid Received (Line 12B)
+ 10R 211 Levy (Line 18)
+ 38R 211 Levy (Line 14B)
+ 41R 211 Levy (Line 14C)
- Revenue Limit Penalty
- Levy for Non-Recurring
Referendum
- Levy for Declining
Enrollment
Prior-Year Data (2008-09) is Used to Build the New-Year (2009-10) Base
Step 1: Build the Base Revenue
Line 1
Step 1: Build the Base Revenue
Line 2
Step 1: Build the Base Revenue
Line 3
2009-10 Line 1
Base Revenue
÷ Base Membership = Per Member
3-Year Average
$ 9,574.73
3 Previous Years
Prior-Year Data (2008-09) (Fall 06, 07, 08)
+ October 15 Aid
Line 3
+ Computer Aid Summer 06 (40%) + Fall 06
+ High Poverty Aid Summer 07 (40%) + Fall 07
+ 10R 211 Levy Summer 08 (40%) + Fall 07
+ 38R 211 Levy
+ 41R 211 Levy
- Revenue Limit Penalty
- Levy for Non-Recurring
Referendum (283+ 280+ 263) / 3 =
- Levy for Declining
Enrollment Exemption 275
$2,633,051
Step 1: Summary
Lines 1-3
Base Revenue Per Member
Step 2: Calculate a New
Revenue per Member
Line 4A
Each year, under current law, districts are allowed to
add in a per-pupil inflationary increase at this point in
the computation.
Usually computed by using the March to March CPI-U,
the Legislature actually set in law the dollar increase
for both the 2009-10 and 2010-11 years is $200.00.
This number is used by all districts.
$200.00 for 2009-10
Step 2: Calculate a New
Revenue per Member
Lines 4B & C
Also under current law, districts having low revenue (less than a
State-determined per-pupil amount) AFTER Lines 3 and 4A are
summed are allowed to increase their per-pupil revenue limit
amount to reach this specified amount. For the 2009-10 school
year, the amount is $9,000.
Line 4B, Low Revenue Increase, will automatically pre-fill if your
district has low revenue. You don‟t need to enter anything in the
spreadsheet to get this extra amount, if you qualify.
If your district participates in a CCDEB, please call the Finance
Team for further instructions for Line 4C. (none for 09-10)
Step 2: Calculate a New
Revenue per Member
Line 5
Line 5 is the sum of Lines 3 and 4 (auto-calculates).
Step 2: Calculate a New
Revenue per Member
Line 6
Remember to use the most up-to-date numbers you have for
the Summer, 2009 and Fall, 2009 counts.
Step 2: Calculate a New
Revenue per Member
Line 7
Line 7 is Line 5 multiplied by Line 6.
$9,774.73 X 269 = 2,629,402
“But Line 7 cannot be less than Line 1.“
Lines 4-7
Step 2: Summary
Step 3: Determine Allowable Exemptions
Lines 8-11
Exemptions to the Revenue Limit allow
districts to levy additional amounts up
and above the amount generated by the
computation up to this point.
Line 8 tracks Recurring Exemptions.
Line 10 tracks Non-Recurring Exemptions.
It‟s important to understand the distinction
between the two.
Step 3: Determine Allowable Exemptions
Lines 8-11
Recurring Exemptions (Lines 8A-E) are base-building – that is, if
the district taxes for any of this additional authority, the levy
amount is automatically included in the succeeding year‟s base.
Any unused Recurring authority is eligible
for 100% carryover into the next year.
Step 3: Determine Allowable Exemptions
Lines 8-11
Non-Recurring Exemptions (Lines 10A-C) are not
base-building – that is, if a district taxes for any
of these exemptions, the amount is not included in
the succeeding year‟s base.
In addition, any unused Non-Recurring authority is
not eligible for carryover in the next year –
districts have one, and only one opportunity to use
Non-Recurring exemptions.
Step 3: Determine Allowable Exemptions
Lines 8-11
Step 3: Determine Allowable Exemptions
Lines 8-11
Line 11 is the final “Revenue Limit With All
Exemptions” for your district.
This is the total revenue your district can receive from the
combination of property tax from Funds 10, 38, and 41,
State General Aid (Equalization, Special Adjustment, and
Integration Aids), High Poverty Aid and State Computer Aid.
Aid Certification
Line 12
• General Aid (October 15 Cert.)
• State Aid to High Poverty Districts
(not all districts)
Line 13 must now be divided between the
Fund 10 levy, the Fund 38 levy, the Fund
41 levy, and Computer Aid.
Step 4: Determine Levy and
Computer Aid Amounts
• Controlled Amounts - Lines 12-14
General State Aid (Including High Poverty Aid)
Fund 10, General Fund Levy
Fund 38, Non-Referendum Debt Levy
Fund 41, Capital Projects Levy
Computer Aid
• Non-Controlled Amounts - Lines 15-20
Fund 39, Referendum Debt Levy
Fund 80, Community Service Fund
Fund 10, Src 212, Property Tax
Chargebacks
Controlled Amounts
Line 14
Line 11 – Total
Resources from October 15 Aid Certification
Property Tax and High Poverty Aid reduce
and Levy what you can levy.
Line 12
Fund 10 Levy
Fund 38 Levy
Line 13
Allowable Fund 41 Levy
Limited
Revenue Computer Aid
Computer Aid is based on the total levy, but, at
this point in the computation, we don‟t have total
levy yet. Calls for a strategy on how to get the
limited portion right…….
Strategy
Line 14
• First, type in the amounts you intend to levy for Funds 38
and 41 (lines 14B & 14C, respectively).
• Then, enter into line 14A the difference between line 13
and the sum of lines 14B & C.
• By doing this, you have levied to your maximum. Note that
districts may choose to levy less than the maximum.
• Remember: Line 14 cannot exceed Line 13 ! If it does, you
must reduce something in Line 14 (or, remain in a penalty
situation).
Non-Controlled Amounts
Line 15
Enter anticipated levy amounts
into Lines 15 A,B,& C.
Computer Aid
Line 17
• Since 1999-00, business computers have been
exempt from property taxes.
• Instead of receiving property taxes for this
property, districts receive an aid payment
(Computer Aid) from the Department of Revenue to
make up the loss in value. (Source 691)
• DOR certifies to districts the equalized value of
exempt computers, and districts calculate
computer aid based on that value.
Property Tax Exemption for
Business Computers
• Definition of computers:
– alarm/security systems; automotive diagnostic
equipment; ATM‟s; cash register/checkout
systems; grocery store scanners; hotel
reservations systems; lottery ticket terminals;
computer controlled optical, medical, printing
systems; etc.
– “Computer Aid” must be considered in the
context of revenue limit calculation because it
replaces a portion of a district‟s allowable tax
levy.
Computer Aid
Line 17
Once you have entered all of the levy amounts on Lines
14 & 15, the spreadsheet automatically calculates
Computer Aid on Line 17.
You must enter property values in Line 17 for the
calculation to work properly.
Computer Aid is based on property values and total levy.
Normally, the Department of Revenue certifies the 2009
Property Values on October 1, 2009, so use an estimate
until the certification arrives.
Fund 10 Levy
Line 18
Once all your numbers are entered
into the spreadsheet, Line 18 will
be the amount of your Fund 10
Levy.
Total All Fund Levy
Line 19
• Line 19 is the sum of all levies from all
funds (line 14B & C, line 15, and line 18).
Computer aid should not be included here.
• Line 19 is the levy to be apportioned to
municipalities and must equal the total
amounts on the PI-401.
Total Debt Service
Line 20
• Line 20 is a total sum of your debt-
related levies. It has been included here
as a convenience.
You Are Ready to
Set the Levy When…
…you‟ve finished your revenue limit
calculation, which incorporates:
• Third Friday Count
• October 1 Tax Values
• October 15 General Aid Certification
Levy Certification
Fund 10 = $1,249,195
Fund 38 = $50,000
Fund 80 = $75,000
$1,374,195
Total Fall, 2009 Levy
Levy Certification
• Prior to November 1, 2009, your school
board needs to vote on the district
property tax levy for 2009-10. After the
levies have been set, district staff will use
an internet-based program to certify the
district‟s levy to municipalities and to
report the data to both DPI and the
Department of Revenue.
Levy Certification
SAFR/Financial Data Home/Tax Levies/2009-10
Levy Certification
Levy Certification
Levy Certification
Levy Certification
Levy Certification
Levy Certification
• Congratulations! You‟re done! Quick and
painless!
• The information you have provided will be
submitted to the Wisconsin Department of
Revenue (DOR) by the Department of Public
Instruction on your behalf. Your district no
longer needs to send a paper report to DOR.
• Gather the appropriate signatures on the tax
bills and certification page, mail your tax
bills, and take the afternoon off!
The “Big Picture”
Certify Levies via
Revenue Limit Calculation PI-401 & PC-401
(in portal)
3rd Friday Count,
Oct 1 Tax Values,
October 15 Aid
Budget Planning
Papers
Send tax bills.
PI-1508
Budget Adjustments to BOE
Budget Report PI-1504
Tie It All Together
What‟s tied together? The levies on the
following should all be the same:
– Revenue Limit Worksheet
– DPI PI-401, Fall 2009
– PI-1508 (Tax Bills)
– 2009-10 DPI Budget Report
Levy Certification
Tie It All Together
• Once you submit the levy reports to
DOR and DPI, and the budget report to
DPI, the process is completed …..
…..until next year……
Important Dates
• On or before Nov. 1 - Last
Day For Board To Approve Tax
Levy
• On or before Nov. 6 - Last
Day to Certify Levy to
Municipalities
• Dec. 4 - Special Ed Budget
Due to DPI (PI-1505 SE)
• Dec. 4 - PI 1504 Budget
Report due
Using Revenue Limit
Data in Budgeting
(there is a direct link)
Budgeting with
Revenue Limit Data
• Districts typically develop an estimate of their
new-year revenue limit by the end of January in
any given budget year. (Need to estimate many
pieces of data: upcoming 3rd Friday FTE, upcoming
October 15 aid certification, upcoming fall
property values, exemptions…)
• This preliminary revenue picture, together with
salary and other local expenditure and revenue
budget estimates, serves as a guide for the
district as it moves through budget development.
• The process culminates in the fall of each year
after districts receive the 3rd Friday in September
FTE Count and the DPI October 15th General Aid
Certification, allowing them to set the levy, send
tax bills, and report levy amounts to DPI.
Budgeting with
Revenue Limit Data
Revenue Limit Calculation
The Revenue Limit computation
contains data elements that may
change during the budgeting
cycle.
Remember to update your
Budget Planning Revenue Limit Calculation and
Papers budget planning documents as
new information is received
throughout the year.
Budgeting with
Revenue Limit Data
Enter Information into
Your Budget Planning
Papers
Trying to Get at the
Bottom Line
Large Difference?
Use Fund Balance?
Importance of Line 11
in the Revenue Limit
Line 10
Adding non-
recurring exemptions 2009-10
Line 11
2008-09 Line 8
Base Adding recurring
exemptions
Line 4-7
Adding the state
per-pupil increase
with new 3-year avg
Comparing Line 11s
from Year to Year
Line 11 represents the total amount of resource your
district will get from Property Tax, State Aid, and
Computer Aid. (about 70-90% of total revenues for
most districts).
For budgeting purposes, it‟s very important to compare
this Line 11 with the previous year‟s Line 11. Major
decreases in Line 11 from year to year can have
serious implications for your budget.
Comparing Line 11s
from Year to Year
2008-09 Line 11 2009-10
Amounts
Decrease probably means budget cuts.
The earlier in your budget process you
discover this, the better………….
Comparing Line 11s
from Year to Year
See Longitudinal Revenue Limit History Excel
file under Longitudinal Data
(or Budget Planning and Development)
on our website.
Using Revenue Limit Data
Revenue Limit Calculation
Budget Planning
Papers
Recurring and Non-Recurring
Exemptions, Underlevying,
Carryover,
Revenue Limit Projection Tool
Revenue Limit Exemptions
Recurring Exemptions Non-Recurring Exemptions
Prior-Year Carryover Non-Recurring Referenda
to Exceed
Transfer of Service
Declining Enrollment
Transfer of Territory
Line 7 Hold Harmless
Federal Impact Aid Loss
Energy Exemption
Recurring Referenda to Exceed
(if year 1 of authority)
#1 - Recurring Exemptions,
Levied to Max
2008-09 2009-10
Recurring Referendum
Transfer of Service Prior Year Aid
Inflationary Increase plus
Aid Levies
+
Levy Base (no backouts)
Base
$10,000,000 $10,000,000
This district used all of its authority and has no
carryover authority in 09-10, Line 8A.
#2 - Recurring Exemptions,
Underlevy
2008-09 2009-10
$10,000,000 $9,800,000
Recurring Referendum
Transfer of Service
Inflationary Increase Prior Year Aid
Aid Base plus
+ Levies
Levy
Base (no backouts)
Underlevied by $200,000
This district will have $200,000 of carryover authority
in 2009-10 in Line 8A.
#3 - Non-Recurring Exemptions,
Levied to Max
2008-09 2009-10
Decl Enroll - $150,000
Inflationary Increase
Aid Prior Year Aid
+ plus
Levy Base
Levies
Base
Minus $150,000
(base backout)
This district will have no carryover authority in 2009-10 in Line 8A.
#4 - Line 7 Hold Harmless (non-recurring),
Recurring, Underlevy
2008-09 2009-10
Line 7 - $46,000
Transfer of Service
Low Revenue Increase Prior Year Aid
Inflationary Increase plus
Aid Levies
+ Base Minus $36,000
Levy
Base (base backout of
amount used)
Underlevied by $10,000
This district will have no carryover authority in 2009-10 in Line 8A.
#5 - Line 7 Hold Harmless (non-recurring),
Other Recurring, Underlevy
2008-09 2009-10
Line 7 - $46,000
Transfer of Service
Inflationary Increase Prior Year Aid
Aid plus
+ Base
Levy Levies
Base
(no backout)
Underlevied by $56,000
This district will have $10,000 in carryover
authority in 2009-10 in Line 8A.
#6 - Line 7 Hold Harmless (non-recurring),
Recurring, Non-Recurring & Underlevy
2008-09 2009-10
$43,955
Decl Enroll - $168,030
Line 7 - $40,722
Rec Ref - $252,707
Inflationary Increase Aid Prior Year Aid
+ +
Levy Base
Levies
Base
Underlevied by $252,707
This district will have $43,955 of carryover authority in 2009-10
in Line 8A.
Multi-Year Revenue Limit Projection Tool
Higher-Level = Using your own district data
projections, simulate the multi-year effect
on your district‟s Revenue Limit.
SFS Homepage/Longitudinal Data (will be moving back to Budget
Development & Planning)/Revenue Limits
Equalization Aid
Equalization Aid
Property value varies greatly across the state.
As a result, resources that districts can raise
from just their property tax also vary.
The Equalization Aid formula mitigates this by
distributing aid (“assistance”) to poorer
districts to make up for what it can‟t get from
the property tax.
In theory, the higher the value of a district, the
less aid it will receive.
Equalization Aid
What about two-thirds funding?
Two-thirds NEVER meant that each
district would get 66.7% of their costs
back in state aid!
It WAS a state computation that added
together several statewide revenue
sources, (all local levies, state and
categorical aid and levy credit) and
“backed into” an amount that the state
would pay to districts - equaling 66.7% in
total.
Two-thirds is no longer law.
Equalization Aid
Knowing how “rich” your district is in
the formula will help you in the future
as you estimate aid amounts.
(But, you don‟t need to estimate aid at this point in
the year because you have just received the ACTUAL
October 15 Certification for 2009-10!)
Equalization Aid
What determines where a district is in the
formula?
District Factors
- shared cost per member
- equalized value per member
State Factors
- cost ceilings
- guaranteed valuations per member
2009-10 Equalization Aid
District Factors
– Membership - Sept. „08 + Jan.‟09 divided
by 2, plus 2008 summer school.
– Equalized Value - use the School Aid values
sent to your district in May, 09.
– Shared Cost – from auditor-submitted
2008-09 1506AC reports.
(all on our website)
09-10 Equalization Aid
State Factors (K-12 districts)
– Primary Guarantee - $1,930,000
(Set by Law)
– Secondary Guarantee - $1,255,824
(Determined by Calculation)
– Tertiary Guarantee - $582,588
(Average Property Value Per Member)
09-10 Equalization Aid
State Factors (all districts)
– Primary Cost Ceiling - $1,000
(Set by Law)
– Secondary Cost Ceiling - $9,205
(90% of the State Average Expenditure Per
Member)
09-10 Equalization Aid
• Reminder: 2009-2010 Equalization Aid is
computed using prior year (2008-09) data
including membership, shared cost and property
value.
• We now have the data we need to see how the
formula treats your district.
09-10 Equalization Aid
• Basic Aid Calculation (it‟s just fractions!)
A district‟s Equalized Value Per Member
divided by the State guarantee at that
level produces the percent of the
expenditure that is funded locally at that
tier.
• State Aid pays the rest…
09-10 Equalization Aid
• Switch to Simplified Percentage Method
Worksheets to calculate 2009-10 aid.
SFS Homepage/Worksheets/Executable/2009-10 Percentage Method
Aid Scenarios
Get your district‟s individual cost, membership,
and value from the District-Specific October 15
Aid Certification Worksheet handout.
Type your district values into the spreadsheet.
• Add just more kids to your membership count.
What happens to your aid?
• Add just more cost to your shared cost number.
What happens to your aid?
• Add just more value to your property value.
What happens to your aid?
Important to know these effects…
09-10 Equalization Aid
• On October 15, DPI certified an amount to
districts. It is the amount of aid the districts
will receive in 2009-10.
• This amount must be used in the Revenue Limit
Calculation.
Equalization Aid Across Time
See “Longitudinal Data” on the SFS Homepage.
How can we estimate for 10-11?
What districts do individually and collectively
(cost, value, and kids) in the 09-10 fiscal year
will determine how everything shakes out.
Other Odds & Ends
Budgeting for
Long Term Debt
The Fall, 2009 levy should be enough to cover your debt
payments due in the Spring of 2010 and Fall of 2010.
(calendar year)
The 2009-10 Budget Report should reflect the amount of
your debt payments you will pay in the Fall of 2009 and
Spring of 2010. (fiscal year)
The Annual Meeting
• Must Be Held in “Common” School Dist.
• Meeting of District Electors, Not Board
• Has Only Certain Powers - 120.10
• Vote Tax For Operations, Debt, Capital
Expansion, Purchase Sites
– Please note: Board minutes should include
individual levies for each fund, not just total
levy.
• Authorize Purchase/Sale - Text Books,
Real Estate
• School Lunch, Consolidation, Legal
Board Responsibilities
• Adopt the Budget
• Approve An Appropriate Tax Levy
Questions?
Visit our web site:
http://dpi.wi.gov/sfs/index.html
Or call:
• David Carlson, Director, 266-6968
• Jerry Landmark, Assistant Dir., 267-9209
• Brad Adams, Consultant, 267-3752
• Lori Ames, Consultant, 266-3464
• Karen Kucharz, Consultant, 267-9707
• Gene Fornecker, Auditor, 267-7882
• Kathryn Guralski, Auditor, 266-3862
• Natalie Rew, Auditor, 267-9212
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